I denna studie undersöker vi om det förekommer earnings management i resultathöjande syfte bland svenska börsnoterade företag vid tiden av en nyemission. Studier om earnings management vid nyemissioner har gjorts förut av exempelvis av (Shivakumar, 2000). Han kommer fram till att earnings management förekommer tiden precis innan en nyemission. Vi hittar dock ingen studie utförd på svenska företag, vilket vi vill undersöka närmare. Syftet med resultatet av studien är att visa intressenter till företagen att de kan bli vilseledda när de ska investera sitt kapital när earnings management förekommer..

Syftet med examensarbetet är att tillföra ny kunskap inom den svenska earnings management forskningen genom att undersöka kapitalstrukturens eventuella korrelation med earnings management. Uppsatsen har en kvantitativ metodansats, paneldata regressionsanalys används för att genomföra studien. Arbetet grundar sig i tidigare forskning på earnings management området. Vidare prövas Debt-to-Equity teorin mot den svenska marknaden. Den empiriska undersökningen utgår från 231 företag listade på den svenska börsen under tidsperioden 2003-2007 och en negativ korrelation konstateras mellan earnings management och kapitalstruktur.

The aim of this thesis is to study what conceptions of literature that are present in the teacher magazine Svenskläraren between the years 1985 and 2012. In other words: what is the underlying view on literature's value as a teaching aid and why should we study it in school? I relate my analysis to previous research about the use of fiction in education. A critical methodology has been used to study the material. In my results I distinguish three conceptions of literature that are present in Svenskläraren.

This essay is about literature instruction in the last three years of Sweden?s compulsory school from one teacher?s and six of his pupils? perspective. The research is analysed from a socio-cultural perspective on learning and literature reception.The empiric material is based on interviews with the teacher and six of his students.The research shows that there is a difference between what the pupils read on their spare time and what they read during Swedish instruction. It also shows that the pupils wants literature full of action where descriptions of people and the setting don?t slow down the reading experience.The teacher is successful in finding literature the pupils appreciate but sees the value of literature on another level ? in the processing of the reading experience.

Violence and aggression is a common problem for staff in different care units. Caregivers often feel frustrated and unsatisfied in their work with these patients. Even caregivers with long experience finds it valuable to get education in management of violent patients. The aim of this literature study was to illuminate staffs experience in meeting with aggresive and violent patients. The method that was used was a literature research, where earlier research findings were read, analysed and put together.

The aim with this thesis is to study the risk management in construction projects at the Swedish Road Administration, SRA. Furthermore, the aim is to find the effects of the risk management. The theorem of this thesis is that the positive effects of the risk management in construction projects create additional value to the project. These additional values are that the project itself becomes resilient and that the project goals are achieved without any significant disturbances.This thesis shows that the risk management in construction projects do not follow the guidelines set out by the SRA. This is due to a lack of education in the method and a difficult method all together.

Problem discussion: Syncron experience a challenge in realizing the full market potential of its newly developed IT-based price management system, Global Price Management (GPM). The system has already been implemented and is currently running with success within the IT-structures of the first customer. The fact that the development of the system has been initiated by a customer, and thereby has left Syncron oblivious of the real underlying drivers and incentives for the development, is part of the problem. Understanding the customers? incentives for developing their pricing process thus reducing the application uncertainty is a good starting point.

en small case studie av event med olika karaktär föregås av en kartläggning av begreppet event. vidare identifieras kritiska faktorer för framgång och huruvida den arbetsprocess i vilken eventen växer fram överensstämmer på de olika eventen. vilka likheter respektive skillnader kan identifieras..

The purpose of the study was to identify and analyse the implications of client virtualisation in company environments. The study chose to focus on the aspects of the current hardware, license management, application management, maintenance work and the implications virtualization would have on these. The work in the study was chosen to limit itself to a Windows environment.The background to the study was due to a growing need to be more flexible and mobile in company environments and in collaboration with the University of Jönköping a problem description and the framing of questions was defined. The essay tooka qualitative initiative to comprehend the complexity of the problem at hand. The empirical data was collected from interviews, literature studies and laboratory work testing applications.

Violence and aggression is a common problem for staff in different care units. Caregivers often feel frustrated and unsatisfied in their work with these patients. Even caregivers with long experience finds it valuable to get education in management of violent patients. The aim of this literature study was to illuminate staffs experience in meeting with aggresive and violent patients. The method that was used was a literature research, where earlier research findings were read, analysed and put together.

This study treats cultural policy, it´s view of the value of literature, and how this view varies within different fields of cultural policy. The aim of the essay is to find different competing approaches through an investigation of texts from three different fields within cultural policy. The fields investigated are: The publishing subsidy of the National Council for Cultural Affairs, which values above all quality literature. En bok för alla, concentrates on spreading quality literature to new groups in society. Centrum för lättläst, which values that the contents of a text are successfully delivered to, and understood by, the reader.

An important task for project managers in multi-project environments is to effectively choose the right people to the project team. For organizations, it means being able to prioritize and plan human resources among the various projects running in parallel. The purpose of this paper is to describe how a project manager in multi-project environments looks at the allocation of people in their projects. We did our research through literature reviews and interviews with seven project managers.The research shows that the studied organizations highlight both the expertise and the personal factors in an election. They do not use any specific personality test to identify their staff.

The purpose of this study is to analyze and specify the characteristics of servicescapes in the hotel industry and its role when building a brand. Further, the aim is to put forward how Management in this sector strategically utilizes the location to manage the staff in order to help build a strong lasting brand. To fulfill our purpose we have targeted one overall question - What purpose does servicescape have when building a solid brand name in the hotel sector?In today?s society brands play an integral part in influencing our buying behavior and are now considered to be a new business tool to communicate a business trough. Also services have become a widespread phenomenon, which is seen as a competitive tool not only for companies in the service sector.

Birch is the dominant deciduous tree species in Sweden but only 16 % is found in pure birch stands. The majority of the birch (51 %) is to be found in conifer dominated stands. Swedish forest land comprises approximately of 23 % mixed stands and one problem is that for mixed stands there are few management recommendations. The underlying aim of this thesis was to study the management of mixed forest stands of spruce and birch to achieve good timber quality of birch. The study was based on a literature study and measurement in a field experiment launched in 1998 by the Swedish University of Agricultural Sciences (SLU).

Uppsatsens titel: Management ? våra lärdomar och reflektioner Seminariedatum: 14 januari, 2004 Ämne/kurs: Management FEK 261, 20 poäng, magisternivå Författare: Emelie Bischoff, Staffan Cederwall, Christoffer Ekström och Daniel Lindström Handledare: Heléne Tjärnemo Företag: Sekretessbelagt Fem nyckelord: Management, lärdomar, reflektion, grupputveckling, självinsikt Syfte: Vårt syfte med denna rapport är att presentera våra lärdomar utifrån de områdena inom management, vi skaffat oss insikt i. Metod: 20 poäng projektarbete med en kvalitativ ansats. Teoretiska perspektiv: Management, grupprocess, team, ledare, chef, strateg, projektledning Empiri: Djupintervjuer med ledningsgrupp, gruppövningar, självinsikts- och personlighetstest, intervjuer med professorer och lärare vid EHL. Slutsatser: Vi svarar på vårt syfte genom att presentera våra viktigaste lärdomar utifrån oss själva, både som individer och som grupp, samt kommunikation och projekt..